The provisions of this Title do not apply to financial years prior to the financial year following 1 January 2005 for companies, groupings or legal entities, whatever their legal status, of which more than half of the capital is held, together or separately, directly or indirectly, by the public establishments and public undertakings mentioned in the second paragraph of Article L. 3321-1, with the exception of those for which these provisions applied by virtue of Decree no. 87-948 of 26 November 1987 in its version prior to 1 January 2005.